Relaxing ACA Reporting Requirements

Employers who are subject to the Affordable Care Act mandate to provide health coverage are also subject to certain reporting obligations under the law—namely, they must report information about health coverage they have provided to the IRS and individuals on Forms 1095-B and 1095-C. While a new law was passed under the Biden administration to streamline the reporting process, the GOP has consistently called for rolling back the ACA reporting obligations and reducing their scope.

We asked two professors and authors of ALM’s Tax Facts with opposing political viewpoints to share their opinions about calls to eliminate or reduce the ACA reporting requirements.

Below is a summary of the debate that ensued between the two professors.